Patterson foods inc. was the first company to start selling energy bars in its country—a product that gained popularity among diverse groups. soon, other companies started to sell their own brands of energy bars, thereby giving patterson foods ample competition. in response, patterson foods decided to limit its variety of energy bars to only four. however, it ensured that these four varieties were low in calories and low in cost. with this innovation, patterson foods inc. consistently outperformed its competitors for ten years. in this scenario, patterson foods inc. maintained a through its innovative strategy.

Vintage fun reproduces oldminusfashioned style roller skates and skateboards. the annual production and sales of roller skates is 950 units, while 1,750 skateboards are produced and sold. the company has traditionally used direct labor hours to allocate its overhead to products. roller skates require 2.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. the total estimated overhead for the period is $114,300. the company is looking at the possibility of changing to an activityminusbased costing system for its products. if the company used an activityminusbased costing system, it would have the following three activity cost pools: the overhead cost per skateboard using the traditional costing system would be closest to: a. $9.31. b. $65.31. c. $25.05. your answer is not correct.d.